The cash flow statement is a report that provides information about the cash inflows and the cash flows and cash equivalents of entity for a certain period. Until now, KSU Prima Mandiri Kabupaten Pati has not yet prepared a cash flow statement. The objective of this final project are to present cash flow statement, calculate free cash flow and analyze cash flow statement in KSU Prima Mandiri Kabupaten Pati. The method of writing used is the description method to describe a general overview of the cooperation and exposition method to explain the preparation of cash flow statement, free cash flow calculation and analyze cash flow statement pattern. The result of this final project is based on Statement of Financial Accounting Standard (PSAK) No.2 that every entity shall prepare cash flow statement and present the report as an inseparable part of the financial statements in one period of presentation of financial statements, but RSU Prima Mandiri has not yet prepared cash flow statement. The cash flow statement of KSU Prima Mandiri in 2016 shows has a positive cash flow from operating activities at the amount of Rp 198.111.138, negative cash flow from investing activities at the amount of Rp 2.140.262.620 and positive cash flow from financing activities at the amount of Rp 2.094.825.459. The Cash Flow Statement pattern of the cooperative shows the net cash from operating activities and funding used for investment activities. The ratio of cash liquidity shows that Rp 1 current liabilities are secured with Rp 0.013 net cash from operating activities. While the ratio of cash flexibility shows that Rp I total debt is guaranteed Rp 0.011 net cash from operating activities.